https://www.taxtmi.com/caselaws?id=219508 The Tribunal dismissed the appeal due to the unexplained delay in filing and upheld the rejection of the Sec.40(b) claim by the CIT(A) based on the lack of supporting evidence. The decision emphasized the importance of adhering to procedural requirements and substantiating claims with necessary documentation in tax disputes. en-us Mon, 23 Jul 2012 00:00:00 +0530 Fri, 12 Oct 2012 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219508 The Tribunal dismissed the appeal due to the unexplained delay in filing and upheld the rejection of the Sec.40(b) claim by the CIT(A) based on the lack of supporting evidence. The decision emphasized the importance of adhering to procedural requirements and substantiating claims with necessary documentation in tax disputes. Case-Laws Income Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219508